Digitalisation of accounting of agricultural enterprises: National and international experience

The study aimed to analyse the peculiarities of the introduction of digital technologies in the field of accounting at agricultural enterprises, in particular, the analysis of national and international experience. The study analysed the process of digitalisation of accounting at agricultural enterprises in Ukraine, which is an important step towards improving management efficiency, reducing operating costs and ensuring compliance with modern regulatory requirements. The analysis of the main trends in the implementation of automated accounting and financial accounting systems demonstrated that such systems allow agricultural enterprises to automate routine processes, reduce the number of errors and reduce the time for preparing financial statements. The study also revealed several challenges towards the full digitalisation of accounting, including insufficient technical infrastructure, lack of qualified personnel, and low digital literacy. Insufficient funding and regulatory barriers are also serious challenges for businesses. Particular attention was devoted to cybersecurity issues, which are increasingly relevant due to the growth of digital data. The study compared the Ukrainian experience with the experience of the European Union, the United States, and Canada, where the digitalisation of accounting has reached a high level. The study proposed recommendations for the successful implementation of digital technologies in accounting processes at agricultural enterprises in Ukraine, addressing the existing limitations and opportunities. The study emphasised the importance of auditing the existing digital infrastructure, investing in equipment upgrades, staff training, gradual introduction of new technologies, and partnerships with leading digital solution providers. The findings emphasise the significant potential of digitalisation to increase the efficiency, transparency, and competitiveness of Ukrainian agricultural enterprises, but achieving these goals requires a balanced approach to the introduction of new technologies, government support, and appropriate educational training. The results obtained in this study can be used to improve the digitalisation of accounting at Ukrainian agricultural enterprises, increase the efficiency of financial management and adapt international standards to local conditions